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2018 (5) TMI 322 - AT - Service TaxRebate claim - Site Transfer Activity - due to an inadvertent error the service tax registration was taken under the category of "Technical Testing and Analysis Service" and service tax liability was also discharged under the said category - case of appellant is that rebate claim cannot be rejected on the ground of procedural lapses such as non-payment under correct category, filing of ST-3 return under another category and not mentioning export under claim for rebate as there is substitution complied and the procedural lapses are condonable - Held that: - the activity of Site Transfer involves production or processing of goods not amounting to manufacture and therefore the same were taxable under the category of "Business Auxiliary Service" - the appellants have paid the service tax including the education cess vide TR-6 challan dated 29.03.2007. Since we have considered that the activity of the appellant does not fall in the category of Technical Testing and Analysis Service, the service is appropriately classifiable under "Business Auxiliary Service". In view of the definition of ‘Export of Service’ and the fact that Site Transfer activity fall in the definition of "Business Auxiliary Service", we are of the considered opinion that the impugned order rejecting the rebate claim on the ground of technical violation is not sustainable in law - appeal allowed - decided in favor of appellant.
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